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ASSESSMENT APPEALS BOARD PRESENTATION

ASSESSMENT APPEALS BOARD PRESENTATION. Donna Landi, Clerk of the Board April 8, 2013. Applications for Changed Assessment Filing Periods. Filing period for regular roll Applications for Changed Assessment is July 2 – November 30.

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ASSESSMENT APPEALS BOARD PRESENTATION

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  1. ASSESSMENT APPEALS BOARDPRESENTATION Donna Landi, Clerk of the Board April 8, 2013

  2. Applications for Changed Assessment Filing Periods • Filing period for regular roll Applications for Changed Assessment is July 2 – November 30. • Filing period for assessments made outside of the regular roll is no later than 60 days after notice is mailed. • Applications for regular assessments are available online and in the Board of Supervisors’ office, and can be mailed or emailed upon request. • Applications for all other assessments are available in the Board of Supervisors’ office, and can be mailed or emailed upon request.

  3. Public education and outreach

  4. Applications and hearing letters provide a hyperlink directing the public to the Board of Equalization's publication page and to the appeal video page. Nevada County’s AAB Local Rules are found on Clerk of the Board’s website. In addition, the Assessor’s website provides assessment appeals information: • Property Tax Publications (Publication 30)www.boe.ca.gov/proptaxes/pubcont.htm • Your Assessment Appeal Videowww.boe.ca.gov/info/AssessmentVideo/AppealAssessmentIndex.html • Local Ruleswww.mynevadacounty.com/nc/bos/cob/docs/Files/Assessment%20Appeals%20Board%20Local%20Rules.pdf • Assessor’s Website • www.mynevadacounty.com/nc/assessor/Pages/Assessment-Appeals-Information.aspx

  5. Public Education and Outreach, continued… • Notices are published three times in The Union and once in the Sierra Sun, indicating the time period for filing applications for changed assessment for the regular roll. • Notification of Appeal Hearings are mailed to the Applicant/Agent 45-days prior to the scheduled meeting, providing plenty of time for preparation of their appeal. • Clerk of the Board staff is always available to answer questions and/or direct Applicants to the place where they can receive the answers to their questions.

  6. Appeal process

  7. Application is filed and processed • Letter is mailed to Applicant/Agent accepting or denying appeal • The next time the Applicant hears from the Clerk’s office is the 45-day hearing notice with a request for confirmation • Confirmation notice must be received 21-days prior to hearing

  8. Appeal Process, continued… • AAB Agenda is prepared and packets are emailed to the Board 5 days prior to the meeting • Hearing is held • Decision letters are mailed to the Applicant/Agent • Monthly report is sent to the Auditor on changes to value from Board action

  9. Procedures for aab meetings

  10. AAB Meeting Procedure • Call meeting to order/Pledge of allegiance • Corrections and/or additions to the agenda • Public Comment period • Approve minutes • Consent • Adopt consent calendar • AAB Hearings • Introduction • If requested, collect deposit for findings of fact • Swear in assessor, applicants, and witnesses • Determine burden of proof • Presentations by Appellant and Assessor • Discussion • Motion by Board • Closed session • Adjourn

  11. Assessment Appeals Board Deadlines

  12. AABDeadlines • Regular Application Filing DeadlinePostmark Date - November 30 • Time Period for Hearing AppealsTwo-Years from filing date • Confirmation NoticesMust be returned no less than 21-days prior to the hearing • Posting of the agenda 72 hours prior to the meeting.

  13. AAB Deadlines, continued… • StipulationsGoal is to receive them prior to posting of the agenda (5-days prior to hearing) • WithdrawalsGoal is to receive them prior to posting of agenda(5-days prior to hearing) • Requests for PostponementLocal Rules, Pages 13-15, Section 6, A-C

  14. What happens if deadlines are not met? • Filing of Application Reject application for untimely filing • Hearing ConfirmationList separately on the agenda and the Assessor may, or may not, be ready to proceed. Board may deny the appeal for lack of appearance if Applicant fails to appear • PostponementsAll requests received after 4:00 pm on the 10th business day prior to hearing shall be decided by the Board. The Clerk shall advise the parties that they should appear in person and be prepared to proceed as scheduled if the request for postponement or continuance is denied.

  15. Failure to Appear at Hearing • Failure to appear at hearing The Board may deny the appeal for lack of appearance. • Filing Request to Reconsider denial after failure to appear Applicant may file a written request for reconsideration. • Hearing Request to Reconsider After a hearing on question of excuse for lack of appearance, the Board may grant request if preponderance of evidence shows that failure to appear was a result of unforeseen and compelling circumstances. • Hearing on Merits After a hearing on question of excuse for lack of appearance, the Board may grant request if preponderance of evidence shows that failure to appear was a result of unforeseen and compelling circumstances.

  16. AAB Member Requirements

  17. AAB BOARD MEMBER REQUIREMENTS • Statement of Economic Interests Form 700Annually, or within 30-days of assuming or leaving office • AB 1234 Ethics Training2-year basis • Appeals Process Self-Study Session Upon appointment to the AAB

  18. Clerk of the Board’s Objectives • To provide the Application for Changed Assessment and information necessary for members of the public to prepare for their appeal • To provide documentation received from Applicants to the Assessor’s staff in a timely and efficient manner • To provide the Board with information necessary to review and make a decision on each appeal

  19. Assessment Appeals 2010/11 through 2012/13

  20. The Board’s Function and Jurisdiction 1 • To lower, sustain, or increase individual assessments upon application in order to equalize the tax roll 2 • To determine the full value and the base year value of the subject property 3 • To hear and decide penalty assessments, and review, equalize & adjust escaped assessments

  21. The Board’s Function and Jurisdiction continued… 4 • To determine the classification of the subject property 5 • To determine the allocation of value to property that is the subject of the hearing 6 • To exercise the powers specified in Revenue & Taxation Code Section 1605.5

  22. Who’s Who

  23. Resources • State Board of Equalization Websitewww.boe.ca.gov/proptaxes/pubcont.htm • Assessment Appeals Board Websitewww.mynevadacounty.com/nc/bos/cob/Pages/Assessment-Appeals-Board.aspx • Your Assessment Appeal Videowww.boe.ca.gov/info/AssessmentVideo/AppealAssessmentIndex.html • Assessor’s Websitewww.mynevadacounty.com/nc/assessor/Pages/Assessment-Appeals-Information.aspx • Local Ruleswww.mynevadacounty.com/nc/bos/cob/docs/Files/Assessment%20Appeals%20Board%20Local%20Rules.pdf

  24. Questions?

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